	<TR>
		<TD COLSPAN=3>	
		
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		<TABLE width =900px STYLE="COLOR:#004B73;font-weight:bold;">
			
			<TR><TD colspan=7>&nbsp;</TD></TR>

			<TR >
				<TD >LOGO IMG</TD>
				<TD WIDTH=500px >&nbsp; </TD>
				<TD WIDTH=50px>Home </TD>
				<TD  WIDTH=10px>|</TD>
				<TD >Help </TD>
				<TD  WIDTH=10px>|</TD>
				<TD >About Us </TD>

			</TR>
			
			<TR><TD style="border-bottom:solid 1px #989898;" colspan=7>&nbsp;</TD></TR>
			<TR>
				<TD></TD>
				<TD></TD>
				<TD></TD>
				<TD></TD>
				<TD> &nbsp;<br>&nbsp;<br>&nbsp;<br>
				</TD>
			</TR>
		</TABLE>
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		</TD>
	</TR>